https://www.taxtmi.com/caselaws?id=17609 Sheds specially constructed for drying tiles in the manufacturing process were treated as part of the plant, because tile drying was an essential and integral manufacturing step. On that functional basis, the sheds were regarded as plant and machinery rather than a mere building structure, entitling the assessee to investment allowance. en-us Wed, 25 Sep 1996 00:00:00 +0530 Wed, 23 Sep 2009 16:01:19 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=17609 Sheds specially constructed for drying tiles in the manufacturing process were treated as part of the plant, because tile drying was an essential and integral manufacturing step. On that functional basis, the sheds were regarded as plant and machinery rather than a mere building structure, entitling the assessee to investment allowance. Case-Laws Income Tax Wed, 25 Sep 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=17609